The tariff classification of a men’s and boy’s reversible garment from Mexico.

N032338 July 29, 2008 CLA-2-61:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s and boy’s reversible garment from Mexico. Dear Mr. Rizner: In your letter dated June 12, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 207 “Reversible Tricot Mesh Lacrosse Tank” is a reversible garment that is similar to a tank top. Style 207 is constructed from two contrasting color, free-hanging layers of 100% polyester, finely knit mesh fabric that are securely sewn together at the neckline and the armholes and tacked together at the lower side seams. The garment has oversized armholes; shoulder straps that measure two and one-quarter inches in width; a low round front neckline; a rear neckline that falls below the nape of the neck; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom on both layers. Style 207 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Boys’ sizes S - L as Style 208. The applicable subheading for Styles 207 and 208 will be 6109.90.1049, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The rate of duty will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Styles 207 and 208 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division